Oakland Unified School District

Board of Education

1011 Union Street, #940

Oakland, CA 94607

(510) 879-1944

boe@ousd.org E-Mail

http://www.ousd.org

ACCESSIBILITY OF AGENDA AND AGENDA MATERIALS

Agenda and agenda materials are accessible at http://www.ousd.org or from any computer terminal in the Offices of the

Board of Education and Superintendent, 1000 Broadway, Suite 300, Oakland, CA 94607-4099

AMERICANS WITH DISABILITIES ACT COMPLIANCE AND LANGUAGE SERVICES

Individuals requiring interpretation or translation services or a reasonable accommodation to participate in meetings

should notify the Office of the Board of Education seventy-two (72) hours prior to the meeting at either

(510)879-8199(VM); or boe@ousd.org (E-Mail); or

(510) 879-2300 (eTTY/TDD); or (510) 879-2299 (eFax).

Meeting Minutes Long - Final

Monday, February 5, 2024

6:00 PM

Committee Room, KDOL TV Studio, B-237, Met West High School Entrance, 314

East 10th Street, Oakland, CA 94606-2291, Internet - Zoom & Granicus;

Broadcasted - KDOL-TV (Comcast Channel 27 and AT&T Channel 99)

Audit Committee

Elizabeth Ross, Chairperson

Caroline Lee, Vice Chairperson

(Vacancy), Secretary

Members: Jason Joseph, Bessie Weiss

ON-LINE SPEAKER CARD REGISTRATION

Public Comment, at the meeting, will be taken individually on Agenda Items

indicated by

You may register to speak in advance on the Agenda Item whether

attending the meeting by teleconference, e.g., Zoom, or in person.

On line Speaker Card Registration (Sign In To Speak) opens at minimum 72

hours in advance for a Regular Meeting or at minimum 24 hours in advance

for a Special Meeting. Use the eComment Link to Sign In (Register) to

Speak up to one hour before the beginning of the meeting. Manual (Paper)

Speaker Cards also will be available at the meeting for completion.

registered, first called, in order of Registration whether participation is in

person or virtually, e.g. Zoom, or by audio, e.g., telephone.

For advanced pre-meeting Registration, You must establish a one-time

OUSD eComment - Sign In (Register) To Speak Account providing your

First Name and Last Name and your email address. Your First Name and

Last Name, as Registered, must also show as the Participant or Profile

Name on a teleconference system (i.e., Zoom, webex, other). You will be

requested to Register the first time you use eComment - Sign In To Speak.

The Sign In To Speak System, after the one time registration, will remember

you by first name and last name associated with your email address

(profile), making it easier for you to electronically Register or Sign In to

Speak on an Agenda Item at a future OUSD legislative meeting, e.g., Board,

committee, commission.

Early pre-meeting Sign In To Speak (Registration) is urged for all - whether

you plan to attend meeting in person or view meeting via teleconference or

listen to the meeting by telephone. Names will be called in Sign In To Speak

order received.

NOTICE - MEDIA/MEMBERS OF THE PUBLIC MAY ATTEND

AND PARTICIPATE IN-PERSON OR VIRTUALLY

Members of the media and the public may attend and participate in the

Committee meeting in-person in the Committee Room, KDOL TV Studio,

B-237, Met West High School Entrance, 314 East 10th Street, Oakland, CA

94606-2291 or virtually as described herein.

The following information is for those members of the media and public

interested in viewing or listening to the Committee meeting virtually.

•

Zoom: To view by Zoom, please click

https://ousd.zoom.us/j/87475598296 on or after the Noticed meeting time.

Instructions on how to join a meeting by video conference are available at:

https://support.zoom.us/hc/en-us/articles/201362193-Joining-a-Meeting.

•

Phone: To listen by phone (via Zoom), please do the following at or after

the Noticed meeting time: call (669) 900-9128, then enter Webinar ID 874

7559 8296, then press “#”. If asked for a participant id or code, press #.

Instructions on how to join a meeting by phone are available at:

https://support.zoom.us/hc/en-us/articles/201362663

-Joining-a-meeting-by-phone.

•

To view the Audit Committee meeting from the District’s Home Page -

Upcoming Events & Live Meeting Video, please select the meeting name

and click on the “In Progress” link under Video or go to the Legislative

Information Center (under Board of Education on Home Page)>Calendar

Tab>Calendar>Today>Audit Committee>”In Progress” link under Video.

Public comment in-person is permitted within the times allotted for public

comment on the Agenda. Virtual comment will also be permitted within the

times allotted for public comment on the Agenda in the following two ways:

NOTICE - MEDIA/MEMBERS OF THE PUBLIC MAY ATTEND

AND PARTICIPATE IN-PERSON OR VIRTUALLY

(CONTINUED)

•

To comment virtually by Zoom, if you have made a pre-meeting

Request to Speak, when your name is called, click the “Raise Your Hand”

button. You will be unmuted and allowed to make public comment. After the

allotted time, you will then be re-muted. Instructions on how to “Raise Your

Hand” is available at:

https://support.zoom.us/hc/en-us/articles/205566129-RaiseHand-In-Webina

•

To comment by phone (via Zoom), if you have made a pre-meeting

Request to Speak, when your name is called, press “*9” to “Raise Your

Hand." You will be unmuted and allowed to make public comment. You will

then be re-muted. Instructions of how to raise your hand by phone are

available at: https://support.zoom.us/hc/en-us/articles/201362663

-Joining-a-meeting-by-phone.

In addition, members of the public may submit written comments for a

posted Audit Committee Meeting Agenda Item, before a meeting or while a

meeting is “In Progress,” from the District’s Home Page - Upcoming Events

& Live Meeting Video by selecting Board of Education Agenda “eComment”

or from the Legislative Information Center, as follows:

•

If before Sunday, click Calendar Tab>Next Week>Audit

Committee>eComment

If Sunday or thereafter up thru day before Meeting, click Calendar

Tab>This Week>Audit Committee>eComment

If day of Meeting, click Calendar Tab>Today>Audit

•

Committee>eComment

Or by clicking the“eComment” in bold link on the cover page of this Agenda.

Written comments made on an eligible Agenda item, upon clicking of the

Submit Button, are immediately sent via email to all members of the

legislative body and key staff supporting the legislative body. Each

eComment is a Public Record.

MEETING PROCEDURES

All Committee meetings shall begin on time and shall be guided by an

Agenda prepared in accordance with Board Bylaws and posted and

distributed in accordance with the Ralph M. Brown Act (open meeting

requirements) and other applicable laws.

BOARD BYLAW 9131 - AUDIT COMMITTEE CHARGE OR RESPONSIBILITIES

(1) Recommend to the Board for approval the independent auditors.

(2) Review the independent audit engagement including the fee, scope,

and timing of the audit, and any other services to be rendered, including

non-audit services.

(3) Review with the independent auditor’s district policies and procedures

regarding internal auditing and internal accounting and financial controls.

(4) Upon completion of their audit, review with the independent auditors the

cooperation they received from district personnel during the audit, the extent

to which district resources could be used to minimize the time spent on the

audit, and any significant matters of concern arising from the audit.

(5) Review with the independent auditors any significant transactions which

are not a normal part of the district's business, any changes in accounting

principles and practices, all significant proposed audit adjustments, and any

recommendations that they may have for improving internal controls, choice

of accounting principles or management systems.

(6) Review with the district's financial and accounting policies regarding

internal accounting and financial controls.

(7) Review and recommend district policies to the Board to prohibit

unethical, questionable, or illegal activities by district employees.

(8) Review with the internal auditor the organization and independence of

the internal audit function; the goals and plans of internal audit including the

nature and extent of work; problems and experiences in completing internal

audits; and findings, conclusions, and recommendations as a result of

internal audits.

(9) Upon completion of the independent audit, review with the district's

financial and accounting managers their perception of the independent

auditors, any significant matters of concern arising from the audit, and the

extent to which recommendations made by the independent auditors have

been implemented.

(10) Prepare semi-annual written reports to the Board relating the results of

committee activities.

A. Call to Order

Chairperson Elizabeth Ross called the February 5, 2024, Audit Committee

Meeting to order at 6:00 P.M.

B. Roll Call

Present

Absent

3 - Secretary Bessie Weiss

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

2 - Member (Vacancy) (Vacancy)

Member Jason Joseph

C. Election of Audit Committee Officers - 2024 Term

Any Regular member of the Audit Committee is eligible for nomination to an

elected officer position. A member may self-nominate, no second required.

RONR (12th ed.) 46:6.

Nominee(s) may have up to 2 Minutes to make nomination acceptance

speech.

C.-1

24-0283

Nomination(s), Chairperson, Audit Committee – 2024 Term

Acceptance of Nomination(s) from the membership for the position

of Chairperson of the Audit Committee for the 2024 term.

Chairperson Ross opened the floor for nominations for Chairperson, Audit

Committee, 2024 Term.

Elizabeth Ross nominated herself for Chairperson, Audit Committee, 2024

Term.

Chairperson Ross, having received no additional nominations, closed

nominations for Chairperson, Audit, 2024 Term.

Elizabeth Ross elected not to give a speech for his candidacy for

Chairperson.

Public Comment - None

Discussed and Closed

Enactment No:

C.-2

24-0284

Election of the Chairperson, Audit Committee – 2024 Term

Shall Elizabeth Ross be elected Chairperson, Audit Committee, for

the 2024 Term?

Public Comment - None

Shall Elizabeth Ross be elected Chairperson, Audit Committee, for the

2024 Term? The Roll Call results are:

3 - Secretary Bessie Weiss

Aye:

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

1 - Member Jason Joseph

Non-voting:

1 - Member (Vacancy) (Vacancy)

Enactment No: 24-0352

C.-3

24-0285

Nomination(s), Vice Chairperson, Audit Committee – 2024 Term

Acceptance of Nomination(s) from the membership for the position

of Vice Chairperson of the Audit Committee for the 2024 term.

Chairperson Ross opened the floor for nominations for Vice Chairperson,

Audit Committee, 2024 Term.

Elizabeth Ross nominated Caroline Lee for Vice Chairperson, Audit

Committee, 2024 Term. Caroline Lee accepted the nomination.

Chairperson Ross, having received no additional nominations, closed

nominations for Vice Chairperson, Audit, 2024 Term.

Caroline Lee elected not to give a speech for his candidacy for Vice

Chairperson.

Public Comment - None

Discussed and Closed

Enactment No:

C.-4

24-0286

Election of the Vice Chairperson, Audit Committee – 2024 Term

Shall Caroline Lee be elected Vice Chairperson, Audit Committee,

for the 2024 Term?

Public Comment - None

Shall Caroline Lee be elected Vice Chairperson, Audit Committee, for

the 2024 Term? The Roll Call results are:

3 - Secretary Bessie Weiss

Aye:

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

1 - Member Jason Joseph

Non-voting:

1 - Member (Vacancy) (Vacancy)

Enactment No: 24-0353

C.-5

24-0287

Nomination(s), Secretary, Audit Committee – 2024 Term

Acceptance of Nomination(s) from the membership for the position

of Secretary of the Audit Committee for the 2024 term.

Chairperson Ross opened the floor for nominations for Secretary, Audit

Committee, 2024 Term.

Elizabeth Ross nominated Bessie Weiss for Secretary, Audit Committee,

2024 Term.

Chairperson Ross, having received no additional nominations, closed

nominations for Secretary, Audit, 2024 Term.

Bessie Weiss elected not to give a speech for his candidacy for Secretary.

Public Comment - None

Discussed and Closed

Enactment No:

C.-6

24-0288

Election of the Secretary, Audit Committee – 2024 Term

Shall Bessie Weiss be elected Secretary, Audit Committee, for the

2024 Term?

Public Comment - None

Shall Bessie Weiss be elected Secretary, Audit Committee, for the

2024 Term? The Roll Call results are:

3 - Secretary Bessie Weiss

Aye:

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

1 - Member Jason Joseph

Non-voting:

1 - Member (Vacancy) (Vacancy)

Enactment No: 24-0354

D. Speaker Request Cards/Modification(s) To Agenda

A request to speak at this Committee Meeting, may be made in-person or

virtually as stated in this Agenda.

Modification(s) to the Agenda, by the Audit Committee, allows for any

change in the printed Order of Business including, but not limited to, an

announcement that an Item or Legislative File will be considered out of

Agenda printed order, that consideration of an Item has been withdrawn,

postponed, rescheduled or "pulled" or taken off of the Committee General

Consent Report for separate discussion and/or possible action.

None

E. Adoption of Committee Minutes

E.-1

23-2755

Minutes - Audit Committee – November 6, 2023

Adoption by the Audit Committee of its Meeting Minutes of

November 6, 2023.

23-2755 Minutes - Audit Committee – November 6, 2023

Attachments:

Public Comment - None

A motion was made by Chairperson Ross, seconded by Vice

Chairperson Lee, that the November 8, 2023, Committee Meeting

Minutes, be Adopted. The motion carried by the following vote:

3 - Secretary Bessie Weiss

Aye:

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

1 - Member Jason Joseph

Non-voting:

1 - Member (Vacancy) (Vacancy)

Enactment No: 24-0355

Adoption of the Committee General Consent Report

"Adoption of the Committee General Consent Report" means that all items

appearing under this topic are approved in one motion unless a Member of

the Committee requests that an item be removed and voted on separately

or otherwise acted upon. Generally, these items are routine in nature, and

are acted upon in one motion to conserve time and permit focus on

other-than-routine legislative items on the agenda.

None

G. Unfinished Business

H. New Business

None

Roll Call (Secretary's Observation)

Jason Joseph is present at 6:15 P.M.

Present

4 - Member Jason Joseph

Secretary Bessie Weiss

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent

1 - Member (Vacancy) (Vacancy)

H.-1

24-0282

District Financial Audit - Fiscal Year Ending June 30, 2023 -

Eide Bailly, LLP, Independent Auditors

Presentation to the Audit Committee, by Eide Bailly, LLP,

Independent Auditors, of the District’s Financial Statements (Audit

Report) for Fiscal Year Ending June 30, 2023.

24-0282 Presentation, District Financial Audit - Fiscal Year

Ending June 30, 2023 - Eide Bailly, LLP, Independent

Auditors (2/14/2024)

Attachments:

24-0282 District Financial Audit - Fiscal Year Ending June

30, 2023 - Eide Bailly, LLP, Independent Auditors

Ahmad Gharabeh, Independent Auditor, Eide Bailly, presented on the

District’s Financial Statements (Audit Report) for Fiscal Year Ending June

30, 2023. Ahmad responded to Committee Members comments and

questions. Chief Business Officer Lisa Grant-Dawson provided additional

comments to Committee Members comments and questions.

Discussion - Secretary Weiss, Chairperson Ross

Public Comment - 1. Assata Olugbala

Discussed

H.-2

23-2754

District's Response - District Financial Audit - Eide Bailly, LLP -

Fiscal Year Ending June 30, 2023 - Chief Business Officer

Presentation to the Audit Committee, by Chief Business Officer, or

Designee, of the District’s Response to the District’s Financial

Statements (Audit Report) for Fiscal Year Ending June 30, 2023,

from Eide Bailly, LLP, Independent Auditors.

23-2754 Memorandum - District's Response - District

Financial Audit - Eide Bailly, LLP - Fiscal Year Ending June

30, 2023 - Chief Business Officer (2/5/2024)

Attachments:

Chief Business Officer (CBO) Lisa Grant-Dawson presented on the District’s

Response to the District’s Financial Statements (Audit Report) for Fiscal

Year Ending June 30, 2023, from Eide Bailly, LLP, Independent Auditors,

and responded to comments and questions from the Committee.

Discussion - Secretary Weiss, Chairperson Ross

Public Comment - 1. Carol Delton, 2. Assata Olugbala

Discussed

H.-3

24-0317

Audit Committee – District Audit Findings 2016-2023 - Chief

Business Officer

A Report to the Audit Committee by Chief Business Officer, or

designee, on the progress made in resolving District's 2016 - 2023

Audit Findings (including findings in the latest District Audit, ending

Fiscal Year 2023), using the Audit Committee's Audit Findings

Tracker, the prioritization of resolving said findings, potential costs

thereof.

24-0317 Memorandum - Audit Committee – District Audit

Findings 2016-2023 - Chief Business Officer (2/5/2024)

Attachments:

Chief Business Officer (CBO) Lisa Grant-Dawson present on the progress

made in resolving District's 2016 - 2023 Audit Findings (including findings in

the latest District Audit, ending Fiscal Year 2023), using the Audit

Committee's Audit Findings Tracker, the prioritization of resolving said

findings, potential costs thereof, and responded to comments and questions

from the Committee. Ahmad Gharabeh, Independent Auditor, Eide Bailly,

provided additional comments to Committee Members comments and

questions.

Discussion - Secretary Weiss, Vice Chairperson Lee, Chairperson Ross

Public Comment - 1. Carol Delton, 2. Assata Olugbala

Discussed

H.-4

24-0291

Progress Report - Audit Findings Fiscal Year 2023 - 2024 -

Corrective Action Plan - Chief Business Officer

A Progress Report to the Audit Committee, by the Chief Business

Officer, or designee, on the prospective or actual Corrective Action

Plan for District’s Financial Statements (Audit Report) for Fiscal

Year ending June 30, 2023.

Chief Business Officer Lisa Grant-Dawson provided a brief summary on the

prospective or actual Corrective Action Plan for District’s Financial

Statements (Audit Report) for Fiscal Year ending June 30, 2023, stating that

an update will be provided to the Committee in April 2024.

Public Comment - 1. Carol Delton, 2. Assata Olugbala

Discussed

H.-5

23-2752

Audit Committee - Semi Annual Report to the Board of

Education - Fiscal Year 2022-2023

A discussion by the Audit Committee of its perspective Semi-Annual

written report to the Board of Education for fiscal year 2022 - 2023.

23-2752 Audit Committee - Semi Annual Report to the

Board of Education - Fiscal Year 2022-2023

Attachments:

Chairperson Ross opened the floor the discussion on their Semi-Annual

written report to the Board of Education for fiscal year 2022 - 2023.

Discussion - Member Joseph, Secretary Weiss, Vice Chairperson Lee,

Chairperson Ross

Vice Chairperson Lee volunteered to write the 1st Draft of the Audit

Committee's Semi-Annual report to the Board of Education for fiscal year

2022 - 2023.

Public Comment - 1. Carol Delton, 2. Assata Olugbala

Discussed

Public Comments on All Non-Agenda Items Within the Subject

Matter Jurisdiction of the Committee

This section of the agenda provides an opportunity for a member of the

Public, for three minutes per person, or less, depending on the number of

speakers, to directly address the Committee on any item of interest to a

member of the Public that is not on the current agenda, but is within the

subject matter jurisdiction of the Committee. Minutes are not transferrable

from speaker to speaker. This item is limited to a total of thirty (30) minutes.

The Committee may not discuss or take any action on a non-agenda item

not appearing on the posted agenda for this meeting, except the Committee

or staff may briefly respond to a statement made or questions posed by a

member of the public, as authorized by law. In addition, on their own

initiative or in response to questions posed by the public, a member of the

Committee or its staff may ask a question for clarification, make a brief

announcement, or make a brief report of his or her own activities.

I.-1

24-0290

Public Comment on All Non-Agenda Items Within the Subject

Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –

February 5, 2024

Public Comment on All Non-Agenda Items Within the Subject

Matter Jurisdiction of the Audit Committee - Up To 30 Minutes -

February 5, 2024.

1. Carol Delton

Presentation/Acknowledgment Made